New Zealand Case Law: Decisions & Judgments

Topic

Statute of limitations/time bar

Legal area

Court

31 Jul 2020

Te Whakatohea [2020] NZHC 1905

Citation

[2020] NZHC 1905
Court

High Court

The Court held that M Hata had validly initiated direct engagement under s95 and had properly filed a notice of intention to appear as an interested party; the WMTB had validly commenced High Court proceedings covering the same area; allegations of statute-bar and failure to follow tikanga did not warrant excluding Ngāti Rua at interlocutory stage; issues of mandate/authorisation must be resolved at the substantive hearing with evidence and cross-examination. Accordingly the exclusion applications were declined and late evidence was admitted with directions to file and serve forthwith.
1 Nov 2017

BUSHLINE TRUSTEES v ANZ BANK NZ LTD [2017] NZHC 829

Citation

[2017] NZHC 829
Court

High Court

Recall of the judgment is declined because there is no substantive reason to recall: the contractual remedies claim was dismissed on liability and time bar grounds, the surviving Fair Trading Act finding did not make declaratory relief necessary or of practical utility, the judge applied the correct principles on relief under s43 and found causation lacking, and prior public declarations and factual findings render a further declaration unnecessary.
29 Jun 2007

MCILRAITH V CIR HC HAM CIV 2003-419-208 M136/01

Citation

openlaw-1bba4459_537c_43df_8232_23f8f9369bbc.pdf
Court

High Court

The Court held the Commissioner correctly assessed the specific amounts received by the plaintiff as taxable (dividends, monetary remuneration or income reconstructed under tax avoidance rules), allocated them to the year in which they were received, declined the plaintiff's double taxation and time‑bar arguments, found the later company returns irrelevant and materially incorrect, and dismissed judicial review claims as moot or unfounded because the statutory challenge process cured any procedural defects and no bias was established.

New Zealand Case Law

Te Whakatohea [2020] NZHC 1905

BUSHLINE TRUSTEES v ANZ BANK NZ LTD [2017] NZHC 829

MCILRAITH V CIR HC HAM CIV 2003-419-208 M136/01